Tax Rebate Programs

Senior Water/Property Tax Credit

A $100 Water Account Credit and/or a $80 Property Tax Account Credit is available to those who qualify.

The credit is available to those who meet the following qualifications:  

  • A City of Niagara Falls Water Customer 
  • A City of Niagara Falls Property Owner and residing at the property
  • Must be receiving the Federal Government Guaranteed Income Supplement
  • Age 65 or over on June 30, 2021
  • This rebate(s) will be applied as a credit on your water account.

For more information, you can contact City Hall at 905-356-7521 extension 4311 or 4301.

Application Requirements

To apply, you will need to provide:                    

  • Proof of Guaranteed Income Supplement (i.e. Letter of Change to your GIS amount).
  • LETTER OF CHANGES ARE MAILED BY REVENUE CANADA TO YOU IN JULY. You can visit your Canada.ca My Service Account to check your information. 
  • Verification of identification

Applications are available from August 1, 2021- October 31, 2021

 

Disabled Persons Water/Property Tax Credit

A $100 Water Account Credit and/or a $80 Property Tax Account Credit is available to those who qualify.

The credit is available to those who meet the following qualifications:  

  • A City of Niagara Falls Water Customer residing at the property
  • A City of Niagara Falls Property Owner and residing at the property
  • Must be receiving the Ontario Disability & Support Program

This rebate(s) will be applied as a credit on your water account.

Note: One rebate per household.  This rebate cannot be combined with the Senior Water Account Rebate or the Senior Property Tax Rebate.

For more information, you can contact City Hall at 905-356-7521 extension 4311 or 4301.

Application Requirements

To apply, you will need to provide:                    

  • Proof of Ontario Disability Support Program
  • Address verification

Applications are available from August 1, 2021 to October 31, 2021:

 

Application under Section 357/358

Application under Section 357 

A property owner may make application under Section 357 of the Municipal Act for a refund of property taxes for the following reasons:

  • Ceased to be liable to be taxed at rate it is taxed
  • Became exempt
  • Fire/Demolition
  • Mobile unit removed
  • Over charged due to a gross or manifest error that is clerical or factual in nature but not an error in judgement in assessing the property
  • Repairs or renovations to the land prevents the normal use of the land for at least three months during the year

The property tax refund application can be made for a period during the year or for the entire year.  This application must be made no later than February 28 of the year following the taxation year to which the application relates.

Application under Section 358 – Gross or Manifest Clerical Error 

A property owner may make application under Section 358 for one or both of the two years preceding the year in which application is made for an overcharge caused by a gross or manifest error in the preparation of the assessment roll that is clerical or factual in nature but not an error in judgement in assessing the property. 

Application Under Section 357 - Sickness or Extreme Poverty 

Council for the City of Niagara Falls has authorized the Assessment Review Board (ARB), an independent tribunal established by the Province of Ontario to hear and determine sickness and extreme poverty appeals as per By-Law 2021-54.   For more information, please visit the following and/or contact the Assessment Review Board at 1-866-448-2248.  

This application must be made to the Assessment Review Board no later than February 28 of the year following the taxation year to which the application relates.

For more information please call extension 4214.

 

Charity Rebates and Similar Organizations

Per Niagara Region By-Law 102-2009.

Tax Rebates for Charitable Organizations policy

Charities and non-profit organizations are eligible for reduced property taxes.

The current Regional By-law allows Council to rebate 40 per cent of total property taxes payable by a charity.

The Charitable Organizations Tax Rebate application form can be found here.

Providing that all eligibility requirements are met, the following rebates will be provided:

  • Legions and other similar organizations as defined under section 325 section 6.1 of the Assessment Act - 100 per cent of taxes paid
  • Navy Leagues as defined under section 6 of the Assessment Act - 100 per cent of taxes paid
  • All other eligible charities as defined in subsection 248 (1) of the Income Tax Act and have a registration number issued by the Canada Customs and Revenue Agency - 40 per cent of taxes paid
  • Applications will be accepted between Jan. 1 of the tax year and Feb. 28 of the following year.

For more information please contact 905-356-7521 ext. 4324.

 

Deferral of Property Taxes for Seniors

If you are a senior over 65 years of age or a low-income person with a disability and own your principal residence in Niagara, you may be eligible for an annual deferral of either all or part of your property tax increases. Basic eligibility requirements are as follows:

Applicant

  • 65 years of age or older and in receipt of the monthly Guaranteed Income Supplement provided under Part II of the Old Age Security Act (Canada)
    - or -
  • Disabled and in receipt of on-going benefits under the Ontario Disability Support Program.

Ownership / Occupancy

The applicant must own and occupy the property, within Niagara, as their principal residence for which the tax deferral is applied
The applicant must have owned a residential property within Niagara for a period of one or more years preceding the application

Tax Account Standing

  • Tax deferral applies to current taxes only and not tax arrears or outstanding taxes
  • To maintain eligibility the property taxes must be current
  • Eligibility for the deferral program is required for each taxation year
  • A tax reduction from a successful assessment appeal may alter the amount of the tax deferral

Review the Application for Deferral of Property Taxes and criteria for application (By-law 96-2006) for more information about eligibility and tax deferral.

Applications for a tax year are to be submitted by February 28 of the following year.

 

Farm Property Class Tax Rebate Program

One of the ways the Government of Ontario supports agriculture is through the Farm Property Class Tax Rate Program, also known as the "Farm Tax Program."

If you are eligible for the Farm Tax Program, your farmland is taxed at no more than 25 per cent of your municipality's residential property tax rate. Your farm residence and one acre of land surrounding it continue to be taxed at your municipality's residential tax rate.

Agricorp, the Municipal Property Assessment Corporation (MPAC) and the City of Niagara Falls work together to administer the Farm Tax Program. Your property tax rate is provided by the City but the eligibility is determined by MPAC and Agricorp.

Eligibility Requirements

  • MPAC has assessed your property as farmland
  • Your property is used for a farm business and generates an annual gross farm income of at least $7,000.
  • The farm has a valid Farm Business Registration Number
  • The property is owned by Canadian Citizens or permanent residents

Information about the Farm Property Class Tax Rebate Program is sent to customers throughout the year.  Individual deadlines are noted in these packages. 

For more information visit:

 

Managed Forest or Conservation Land 

For more information visit Managed Forest or Conservation Land page. 

 

Vacancy Rebate Program

In accordance with Ontario Regulation 325/01 as Amended, the City of Niagara Falls no longer maintains a program to provide tax rebates for vacant commercial or industrial properties. This program ceased effective January 1st, 2021 and the final date to submit an application for any vacancy period prior to these was March 1st, 2021. The City will not accept, process, or acknowledge any application submitted after that date.